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Carbogen Amcis LimitedMain BoardEquity2025-04-012026-03-312026-05-192026-05-14INRCroresQuarterlyFourth quarterSingle segmentContract Development and Manufacturing Organisation (CDMO), quats, specialty chemicals, Vitamins D3 and its analogues, cholesterols, disinfectants etc.2026-05-1914:00:002026-05-1921:00:00trueCash Flow IndirectDeclaration of unmodified opiniontruetrueNANofalsetrue2026-02-03https://imdcal.com/images/files/Investor-Relations/Policies%20of%20Dishman%20Carbogen%20Amcis%20Limited/Policy%20on%20materiality%20of%20Related%20Party%20Transactions%20and%20on%20dealing%20with%20Related%20Party%20Transactions.pdffalsefalseNot Applicable for the Quarter2026-01-012026-03-31AuditedStandalone6872000002883000009755000001335000000353000002118000002214000001515000002968000001050300000-748000000-748000000-31400000-314000000-434000000000-43400000-548800000-5922000003136000002-0.28-0.2800-0.28-0.280.00160.00060.007Notes: <BR> <BR> 1. The Financial results (standalone and consolidated) have been reviewed by the Audit Committee and <BR> approved by the Board of Directors at their meetings held on 19th May, 2026. <BR> 2. These financial results (standalone and consolidated) have been prepared in compliance with Ind AS, as <BR> notified by the Ministry of Corporate Affairs and prescribed under Section 133 of the Companies Act, 2013, <BR> read with relevant rules issued thereunder and other accounting pronouncements generally accepted in <BR> India, to the extent applicable. <BR> 3. Statutory Auditors have carried out an audit of standalone as well as consolidated financial results of the <BR> Company for the year ended 31st March, 2026 and issued unmodified report thereon. <BR> 4. The figures for quarter ended 31st March, 2026 and for corresponding quarter ended 31st March, 2025 are <BR> the balancing figures between the audited figures in respect of the full financial year and the reviewed year <BR> to date figures up to the third quarter of the financial year. <BR> 5. The excess amount of consideration payable over net assets acquired had been recorded as goodwill <BR> amounting to INR 1,326.86 crores in the amalgamation held between Dishman Pharmaceuticals and <BR> Chemical Limited and Dishman Care Limited into Dishman Carbogen Amcis Limited accounted in the year <BR> 2016-17 as per the Scheme of Amalgamation approved by the Hon’ble High Court, Gujarat, which is <BR> different from Ind AS 103 “Business Combinations”. The same was represented by underlying intangible <BR> assets acquired on amalgamation and was being amortized over the period of 15 years from the Appointed <BR> Date i.e. 1st January, 2015. <BR> The value of the Goodwill had already been reduced by Rs. 641.28 crores by March 31, 2022, the Board reassessed <BR> the life of the Goodwill looking at the expected growth and benefits available to the Company. <BR> Taking a conservative view, considering the possible impact of COVID and the delay in clearance of EDQM <BR> observations for the Bavla site, the Board revised the useful life of goodwill to 15 years starting from 1st <BR> April 2022 instead of the remainder useful life of 7 years, with a next time frame to further re-assess the <BR> same after COVID and major regulatory clearance. <BR> After successfully completing all major regulatory audit in last six to twelve months and the impact of <BR> COVID having phased out, the Board now expects the performance of the India business to improve and <BR> the current value of Goodwill as on 1st April, 2024 of INR 594.17 Crores as reflecting a fair value of the <BR> intangible assets for a sustainably long period. The robust outlook in the CDMO sector also supports the <BR> company’s path for growth. <BR> Considering all above factors, Board has decided to keep the current goodwill value of INR 594.17 Crores <BR> till perpetuity i.e. 99 years considering life with effect from 1st January, 2015. This change in estimate of life <BR> will be applicable prospectively over the remaining useful life starting from 1st April, 2024. The goodwill <BR> will tested for impairment at the end of every financial year. <BR> Had the goodwill not been amortized as required under Ind AS 103, the Depreciation and Amortization <BR> expense for the quarter ended 31st March, 2026, 31st December, 2025, 31st March, 2025, for the year <BR> ended 31st March, 2026 and for the year ended 31st March, 2025 would have been lower by INR 1.63 <BR> crores, INR 1.66 crores, INR 1.63 crores, INR 6.60 crores and INR 6.60 crores, respectively, and the Profit <BR> Before Tax for the corresponding periods would have been higher by an equivalent amount. <BR> 6. The financial results are available for perusal on the Company’s website: www.imdcal.com as well as on <BR> the Stock Exchange’s websites i.e. on www.bseindia.com and www.nseindia.com. <BR> 7. Group is required to disclose segment information based on the ‘management approach’ as defined in Ind <BR> AS 108- Operating Segments, which is how the Chief Operating Decision Maker (CODM) evaluates the <BR> Group’s performance and allocates resources based on the analysis of the various performance <BR> indicators. CODM reviews the results of the Group engaged in the business of Contract Development and <BR> Manufacturing Organisation (CDMO), quats, specialty chemicals, Vitamins D3 and its analogues, <BR> cholesterols, disinfectants etc. Accordingly, Group as a whole is a single segment. The information as <BR> required under Ind AS 108 is available directly from the financial statements, hence no separate <BR> disclosure has been made. <BR> 8. Consolidated financial results comprise the results of the parent Company, Dishman Carbogen Amcis <BR> Limited and its subsidiaries (together referred as “the Group”) viz. Dishman CARBOGEN AMCIS (Europe) <BR> Ltd., Dishman USA Inc., Dishman International Trading (Shanghai) Co. Ltd, CARBOGEN AMCIS Holdings <BR> AG., Switzerland; CARBOGEN AMCIS (Shanghai) Co. Ltd.,; CARBOGEN AMCIS BV, Carbogen Amcis Ltd., <BR> U.K., CARBOGEN AMCIS AG (“CGAM AG”), Switzerland, CARBOGEN AMCIS SAS, Dishman Carbogen <BR> Amcis (Japan) Ltd., Dishman Carbogen Amcis (Singapore) Pte. Ltd.,; Dishman Biotech Ltd.; CARBOGEN <BR> AMICS Innovations AG.; DISHMAN CARBOGEN AMCIS AG.; CARBOGEN AMCIS Real Estate, Dishman <BR> Medicare Limited (formerly known as Visible Investment Limited) and Dishman Carbogen AMCIS <BR> Technology AG. <BR> 9. During the quarter and year ended 31st March, 2026, one of the subsidiaries discarded some of their <BR> inventories, which was not expected to be usable for projects that the company estimated to undertake in <BR> near to mid-term. The loss on account of these impairments were Rs. 1.15 Crores and Rs. 3.80 Crores <BR> respectively for the quarter and year. <BR> 10. The Company’s one of the wholly owned subsidiaries, Carbogen Amcis Specialities AG got merged with <BR> another wholly owned subsidiary, Carbogen Amcis Innovation AG, on 9th October, 2025 with retrospective <BR> effect from 1st April, 2025. <BR> 11. Pursuant to the notification/implementation of the Labour Codes, namely the Code on Wages, 2019, the <BR> Industrial Relations Code, 2020, the Code on Social Security, 2020 and the Occupational Safety, Health <BR> and Working Conditions Code, 2020 (collectively referred to as the “Labour Codes”), the Company has <BR> assessed the potential impact of the changes on employee benefit obligations, including gratuity and <BR> leave-related benefits, based on the information currently available and applicable guidance. <BR> Based on the assessment carried out by the management, the impact of the Labour Codes on the <BR> Company's financial statements is not material. Accordingly, the impact, if any, has been considered and <BR> recognised as part of employee benefits expense in the financial results for the year ended March 31, <BR> 2026. <BR> The Company continues to monitor further developments, clarifications and the finalisation of related <BR> rules/implementation aspects and will evaluate and account for any consequential impact, if required, in <BR> future periods. <BR> 12. (a) the Company had issued senior, secured, rated, listed, taxable, redeemable, transferable, nonconvertible <BR> debentures of INR 49.99 crores (Indian Rupees Forty Nine Crore and Ninety Nine <BR> Lakh only) having ISIN INE385W07034 and has maintained 100% security cover of the principal and <BR> interest amount as on 31st March, 2026 by creating first ranking exclusive charge on identified land <BR> parcel being Freehold Non Agricultural land belonging to the Dishman Infrastructure Limited. Semiannually <BR> interest payment due on 15th January, 2026 has been paid during 12th January, 2026 to 13th <BR> January, 2026 and there was no principal payment falling due during the quarter ended 31st March, <BR> 2026. However, as per the terms of Debentures, some of the Debenture holders have exercised PUT <BR> Option, and the Company has made payment to the said Debenture holders towards such PUT Option. <BR> Accordingly, as on 31st March, 2026 principal amount of Debentures outstanding is INR 35.38 Crores. <BR> (b) the Company had issued Rated, Listed, Senior, Secured, Redeemable, Taxable Non-Convertible <BR> Debentures of INR 50.00 crores (Indian Rupees Fifty Crores only) having ISIN INE385W07042 and has <BR> maintained 100% security cover of the principal and interest amount as on 31st March, 2026 by <BR> creating first ranking exclusive charge on identified land parcel being Freehold Non Agricultural land <BR> belonging to the Dishman Infrastructure Limited. Quarterly interest payment due on 26th March, 2026 <BR> has been paid during 23rd March, 2026 to 26th March, 2025 and there was no principal payment falling <BR> due during the quarter ended 31st March, 2026. <BR> 13. As at 31st March, 2026, the Company was in compliance with all stipulated financial covenants at a <BR> consolidated group level. However, there was a deviation to one of the India standalone financial <BR> covenants in relation to two borrowing arrangements. <BR> The Company has three series of listed non-convertible debentures aggregating to Rs. 133.36 Crores <BR> outstanding as at 31st March, 2026. In respect of two series of debentures, namely Debenture Series 2024 <BR> and Debenture Series 2025 aggregating to Rs. 84.44 Crores, the Company did not satisfy one of the <BR> stipulated financial covenants at the India standalone financial statement level as at the reporting <BR> date. However, the Company was in full compliance with the financial covenants at the consolidated <BR> financial statement level. The Company had requested waiver from the respective debenture holders <BR> before 31st March, 2026 for permitting the deviation from the one standalone financial covenant and <BR> certain debenture holders had already provided the waiver in the above respect by March 31, 2026. The <BR> balance waivers from other debenture holders are awaited as on the date of approval of these financial <BR> results. Since these debentures are contractually due for repayment during FY 2026-27, there is no change <BR> in the classification of these debts as current liabilities as at 31st March 2026. <BR> In respect of Debenture Series 2026 aggregating to Rs. 48.92 Crores, the Company had obtained waiver for <BR> covenant non-compliance from the respective debenture holders prior to 31st March, 2026. <BR> Further, in respect of term loan facility aggregating to Rs. 63.67 Crores, the Company obtained waiver for <BR> covenant non-compliance from the respective lenders subsequent to the reporting date but prior to <BR> approval of these financial results. <BR> The management believes that the aforesaid deviation from standalone financial covenant is procedural in <BR> nature and does not impact the Company’s ability to meet its repayment obligations. <BR> 14. The Board of Directors in its meeting held on 27th December, 2025, have approved the issuance up to <BR> 5,000 (Five Thousand) Senior, Secured, Rated, Listed, Taxable, Redeemable, Transferable, Non- <BR> Convertible Debentures denominated in Indian Rupees ("INR"), having a face value of INR 1,00,000 (Indian <BR> Rupees One Lakh) each and an aggregate nominal value of INR 50,00,00,000 (Indian Rupees Fifty Crores <BR> only) on a private placement basis (“Debentures”) and on 20th January, 2026 the Company has allotted <BR> 5,000 (five thousand) Debentures amounting to INR 50,00,00,000 (Indian Rupees Fifty Crores) and has <BR> received Listing and trading approval from BSE Limited vide its notice dated 21st January, 2026. There is <BR> no deviation in use of proceeds from the objects stated in the Disclosure Document. <BR> The Secured Non-convertible Debentures of the Company aggregating INR 50.00 crores (Indian Rupees <BR> Fifty Crores only) as on 31st March, 2026 are secured by creating charge on (i) identified properties of the <BR> Company, (ii) identified properties of the Promoter of the Company viz. Mr. Arpit J. Vyas and (iii) identified <BR> land parcel being Freehold Non Agricultural land belonging to the Dishman Infrastructure Limited. The <BR> asset cover in respect of the Secured Debentures of the Company as on 31st March, 2026 is 100% of the <BR> principal and interest amount of the said Secured Non-convertible Debentures. <BR> <BR> Statement of utilization of issue proceeds: (INR in Crores) <BR> Name of the Issuer - Dishman Carbogen Amcis Ltd <BR> ISIN - INE385W07059 <BR> Mode of Fund Raising (Public issues/ Private placement) - Private Placement <BR> Type of instrument - Secured Nonconvertible Debentures <BR> Date of raising funds - 20/01/26 <BR> Amount Raised - 50.00 <BR> Funds utilized - 50.00 <BR> Any deviation (Yes/ No) - No <BR> If 8 is Yes, then specify the purpose of for which the funds were utilized - NA <BR> Remarks, if any - None <BR> <BR> Statement of deviation/ variation in use of Issue proceeds: <BR> <BR> Particulars - Remarks <BR> Name of listed entity - Dishman Carbogen Amcis Ltd <BR> Mode of fund raising - Private Placement <BR> Type of instrument - Secured Non-convertible Debentures <BR> Date of raising funds - 20/01/2026 <BR> Amount raised - INR 50.00 Crores <BR> Report filed for quarter ended - 31/03/2026 <BR> Is there a deviation/ variation in use of funds raised? - No <BR> Whether any approval is required to vary the objects of the issue stated in the prospectus/ offer document? - No <BR> If yes, details of the approval so required? - NA <BR> Date of approval - NA <BR> Explanation for the deviation/ variation - NA <BR> Comments of the audit committee after review - This statement as on March 31, 2026, was placed before the Audit Committee at its meeting held on May 19, 2026. The Committee noted the same. <BR> Comments of the auditors, if any - NA <BR> Objects for which funds have been raised and where there has been a deviation/ variation, in the following <BR> table: <BR> <BR> Original object - The proceeds of the issue has been utilized for the following <BR> purposes: <BR> • Capital Expenditure requirements including Maintenance expenditure and reimbursement. <BR> • Working Capital requirements. <BR> There is no deviation / variation, in the utilization. <BR> <BR> Modified object, if any - NA <BR> Original allocation - NA <BR> Modified allocation, if any - NA <BR> Funds utilised - NA <BR> Amount of deviation/ variation for the quarter according to applicable object (in Rs. crore and in %) - NA <BR> Remarks, if any - NA <BR> <BR> Deviation could mean: <BR> a. Deviation in the objects or purposes for which the funds have been raised. <BR> b. Deviation in the amount of funds actually utilized as against what was originally disclosed. <BR> <BR> <BR> 15. The company has decided to exercise the option available under Section 200 of the Income Tax Act, 2025, <BR> and accordingly, the provisions of the said section shall be applicable to the company with effect from FY <BR> 2026–27 onwards. Hence, effective tax rate has changed. <BR> 16. The previous quarter / year figures have been re-grouped, re-cast and re-arranged wherever considered <BR> necessary to make it comparable. <BR> 17. The Company is not a Large Corporate as per the applicability criteria given under the Chapter XII of SEBI <BR> Operational circular no. SEBI/HO/DDHS/P/CIR/ 2021/613 dated August 10, 2021, read with SEBI Circular <BR> No. SEBI/HO/DDHS/DDHS-RACPOD1/P/CIR/2023/172 dated October 19, 2023. <BR> <BR> <BR> <BR> On behalf of the Board of Directors <BR> <BR> Arpit Vyas <BR> Global Managing Director <BR> DIN - 01540057 <BR> <BR> Place: Vitznau <BR> Date: 19th May, 2026 2025-04-012026-03-31AuditedStandalone231560000084520000031608000005567000000-16360000086630000086520000062570000010030000003753300000-5925000000-5925000000-208500000-2085000000-3840000000000-384000000-1098600000-1482600000313600000238508700000-2.45-2.4500-2.45-2.450.00160.00060.007Other Expenditure296800000Other Expenditure10030000007819800000226800000580960000019300000290000000282824000000821000001274800000296393000002860000005597000004436340000015512000001600000001706200000159300000220900000244430000039200000050827000000263100000689700000051260400000313600000385087000003882230000038822300000123860000000060740000018460000006810000001835000000374910000050676000006970000068320000075290000016050000007425500000123870000024800000008689000000001243810000051260400000Other Non Current Financial Assets109700000Non-current tax assets1165100000Other non-current assets488600000Right of use assets71100000Other current financial assets392000000Other current assets263100000Other non-current financial liabilities607400000Other non-current liabilities1835000000Other current financial liabilities1569500000Lease liabilities35500000Other current liabilities12387000000-2087000001370000000-96800000000055600000000062570000000000-5040000000000000-14000000507800000-84700000-77700000-865200000-2165000002520000004611000000000000015000002699000000000000000000-34140000000077700000366000000295000002168000000000000015346000002014000000-140000000085650000000-1195900000-5180000000-518000000677300000159300000Re measurement gains/ (Losses) on defined benefit plans-5700000Changes in fair value of FVTOCI equity instruments3380000028100000Re measurement gains/ (Losses) on defined benefit plans-100000Changes in fair value of FVTOCI equity instruments33900000338000006960000071600000Foreign exchange fluctuation in respect of cash flow hedge-498300000-498300000Foreign exchange fluctuation in respect of cash flow hedge-1349100000-13491000009000000-288300000-548800000-1098600000Dishman Carbogen Amcis Limited******Azafran Innovacion Ltd******Entity in which KMP can exercise significant influenceSale of goods or services10000000None019000002100000Dishman Carbogen Amcis Limited******Azafran Innovacion Ltd******Entity in which KMP can exercise significant influenceAny other transactionRendering of Services400000None20000017000001900000Dishman Carbogen Amcis Limited******Dishman Infrastructure Ltd******Entity in which KMP can exercise significant influenceAny other transactionRendering of Services12500000None100000400000500000Dishman Carbogen Amcis Limited******Dishman Infrastructure Ltd******Entity in which KMP can exercise significant influenceLoan300000000None-1541000002750000000Loan RepaidDishman Carbogen Amcis Limited******Dishman Infrastructure Ltd******Entity in which KMP can exercise significant influenceInterest paid40000000None510000004200000Carbogen Amcis BV, Netherlands******Dishman Infrastructure Ltd******Entity in which KMP can exercise significant influenceAny other transactionInterest Income on CCDNot Applicable02220000023300000Dishman Biotech Limited******Dishman Infrastructure Ltd******Entity in which KMP can exercise significant influenceAny other transactionLease Advances Given10000000None-11000003450000033400000Advance00UnsecuredLease advance given for land availed on leaseDishman Carbogen Amcis Limited******Mrs. Deohooti J.Vyas******KMP - Executive DirectorRemuneration24000000None600000000Dishman Carbogen Amcis Limited******Mrs. Deohooti J.Vyas******KMP - Executive DirectorAny other transactionReceiving of Services4000000None230000000Carbogen Amcis Innovations AG******Ms. Pankti H. Dalal******Relative of KMPRemuneration25500000None1370000000Dishman Carbogen Amcis Limited******Adimans Technologies LLP******Holding EntityAny other transactionRendering of Services100000None100000300000400000Dishman Carbogen Amcis Limited******Adimans Technologies LLP******Holding EntityAny other transactionReceiving of Services10000000None3000009000001200000Dishman Carbogen Amcis Limited******B.R.Laboratories Limited******Entity in which KMP can exercise significant influenceAny other transactionRendering of Services100000None100000300000400000Dishman Carbogen Amcis Limited******Azafran Ventures Private Limited******Entity in which KMP can exercise significant influenceAny other transactionRendering of Services100000None100000300000400000Dishman Carbogen Amcis Limited******Leon Hospitality Private Limited******Entity in which KMP can exercise significant influenceAny other transactionRendering of Services100000None100000300000400000Dishman Carbogen Amcis Limited******Aham Brahamasmi Entertainment Private Limited******Entity in which KMP can exercise significant influenceAny other transactionRendering of Services100000None100000300000400000Dishman Carbogen Amcis Limited******Discus IT Private Limited******Entity in which KMP can exercise significant influenceAny other transactionReceiving of Services35000000None1650000002600000Dishman Carbogen Amcis Limited******Discus Business Services LLP******Entity in which KMP can exercise significant influenceAny other transactionReceiving of Services5000000None7000004000001200000Dishman Carbogen Amcis Limited******Harshil R. Dalal HUF******Key Management Personnel is KartaAny other transactionReceiving of Services1800000None600000800000100000Dishman Carbogen Amcis Limited******Harshil R. Dalal HUF******Key Management Personnel is KartaAny other transactionAdvance received32500000None7000002120000024300000Dishman Carbogen Amcis Limited******Mr. Arpit Vyas******KMP - Executive DirectorAny other transactionReceiving of Services1900000None70000017000002500000Carbogen Amcis AG******Mr. Arpit Vyas******KMP - Executive DirectorRemuneration105000000None5950000000Carbogen Amcis AG, Switzerland******Mr. Arpit Vyas******KMP - Executive DirectorAny other transactionLoan given/(repaid)Not Applicable170000037000005400000Loan0.0285On demandUnsecuredFor leasing of movable property and General PurposeDishman Biotech Limited******Mr. Arpit Vyas******KMP - Executive DirectorAny other transactionLoan taken/(repaid)200000000None16160000088400000250000000Dishman Carbogen Amcis (Europe) Limited******Mr. Arpit Vyas******KMP - Executive DirectorAny other transactionLoan given/(repaid)No Applicable1400000080000014700000Loan0.025On demandUnsecuredGeneral PurposeDishman Carbogen Amcis Technology AG******Mr. Arpit Vyas******KMP - Executive DirectorAny other transactionLoan taken/(repaid)100000000None-13900000139000000Dishman Carbogen Amcis Limited******Mr. Arpit Vyas******KMP - Executive DirectorAny other transactionLoan taken/(repaid)100000000None42000001950000023700000Dishman Biotech Limited******Mr. Arpit Vyas******KMP - Executive DirectorInterest paid10000000None280000015000000Carbogen Amcis Holding AG******Mrs. Saloni Vyas******KMP - Executive DirectorRemuneration27500000None1490000000Dishman Carbogen Amcis Limited******Ms Aditi J. Vyas******Relative of KMPAny other transactionReceiving of Services1600000None140000032000001400000Dishman Carbogen Amcis Limited******Ms Aditi J. Vyas******Relative of KMPRemuneration6000000None320000000Dishman Carbogen Amcis Limited******Creciente Direct Private Limited******Entity in which KMP can exercise significant influenceAny other transactionReceiving of Services25000000None02920000029200000Dishman Carbogen Amcis Limited******J.R Vyas HUF******Entity in which KMP can exercise significant influenceAny other transactionReceiving of Services1600000None1200000-4000001200000Dishman Carbogen Amcis Limited******Ms Mansi J. Vyas******Relative of KMPRemuneration6000000None320000000Dishman Carbogen Amcis Limited******Nikunj Desai******Relative of KMPAny other transactionAdvances received28500000None052000005200000Carbogen Amcis AG, Switzerland******Zenon Therapeutics AG******Entity in which KMP can exercise significant influenceAny other transactionRendering of ServicesNot Applicable14900000580000000Dishman Carbogen Amcis Technology AG******Aamanya AG******Entity in which KMP can exercise significant influenceAny other transactionAdvance Repaid10000000None-950000095000000Advance00UnsecuredGeneral Business PurposeCarbogen Amcis Innovations AG******Aamanya AG******Entity in which KMP can exercise significant influenceAny other transactionReceiving of Services1220000000None369600000395300000764900000Dishman Carbogen Amcis (Singapore) Pte. Ltd******Aamanya AG******Entity in which KMP can exercise significant influenceAny other transactionLoan taken200000000None1797000000179700000Dishman Cabrogen Amcis Technologies AG******Aamanya AG******Entity in which KMP can exercise significant influenceAny other transactionLoan taken50000000None35900000035900000Dishman Cabrogen Amcis AG******Aamanya AG******Entity in which KMP can exercise significant influenceAny other transactionLoan taken/(repaid)10000000None003000000736600000AuditedtrueT R CHADHA & CO. LLPtrue2028-09-30